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Download a ready-made business plan for beef cattle breeding. Business plan with calculations for creating your own farm from scratch

The relevance of the project is due to the fact that in Lately beef cattle breeding in the region was on the brink of survival. If earlier the average purchase price was 180 rubles per kilogram, now our market is flooded with cheap Belarusian pork and beef, which on average costs 136 rubles. Local processors prefer meat from neighboring countries, and our producers are forced to sell it below cost.

The aim of this project is the rearing and fattening of young cattle, and the production of livestock products.

The production of this type of product is perspective view activities, as the meat market is one of the largest markets food products... At the same time, meat produced by domestic producers is in high demand among the population.

Borrowed funds - Credit: Rosselkhozbank - 60,000 rubles. or a subsidy provided by the Employment Center.
Own funds - 10,000 rubles.

Payback period of the project : 1.6 years

2. Description of the business, product or service

Livestock production will specialize in rearing and fattening young cattle (cattle).

The activity is divided into 3 stages:

purchase of dairy calves;
caring for calves, gobies;
sale of the received products (meat), skins.

I plan to set prices per kilogram of meat on average 150-165 rubles per 1 kg, which is 10-15% lower compared to other manufacturers of similar products.

It is planned to sell the meat of 3 fattened calves (young cattle) with a live weight of 1200 kg per year.

The meat yield is 650 kg (54% of the live weight of 1200 kg).

3. Description of the sales market

The sale of products is planned to be carried out by selling at retail outlets the regional center or in the nearest cities. There is also a preliminary agreement with individual suppliers. The products will be sold at an average price of 150-165 rubles per 1 kg.

The planned volume of meat sales per year is 650 kg, the planned revenue is 104,000 rubles.

Since domestic meat, in contrast to imported meat from abroad, is in great demand among the population, I plan to develop activities by selling my products to meat and sausage manufacturers.

Young cattle meat is sold on the grocery market in the city of Moscow at average market prices.

4. Production plan

There are outbuildings available that require repair.

in individual cells;
loose content for groups on a deep non-removable mat;
box maintenance with the use of slatted floors and feed passages;
loose keeping with the device in the resting place of wooden decking.

When using individual cells, the risk of developing various diseases of the gastrointestinal tract in calves is significantly reduced, but at the same time this type of housing can contribute to the development of limb diseases due to a low level of physical activity.

It is the wooden floor that is considered the warmest.

When arranging a floor in a calf shed, it must be remembered that its area should not be less than 1.2 square meters per head for calves two to three months of age, and not less than 1.5 square meters for calves from three months to six months.

When arranging cages for group content, lattice front and rear walls must be arranged, and the side walls, on the contrary, must be solid and reach a height of at least one meter.

Thus, the cost of repair work will be 3,000 rubles.

When raising calves and young animals, special attention is paid to the issue of nutrition. During the year, it is planned to purchase part of the necessary forage, hay, compound feed, and straw.

Currently, there is and is developing a tendency to reduce the consumption of whole milk for calves' nutrition. Now, according to various estimates, from 180 to 450 liters of milk is consumed to feed one calf. Within the framework of industrial cultivation calves use high quality whole milk replacers. In addition, the daily menu of young animals necessarily includes high quality hay, vitamins, minerals, high quality concentrated feed.

The total amount of expenses for these purposes will amount to 18,000 rubles.

In summer, it is planned to drive calves and bull calves to pasture.

For the production of livestock products in the 1st year of the activity, it is planned to purchase:

It will take an average of 6 months to fatten calves and bull calves to marketable weight (400 kg) (an average weight gain of 1600 grams per day). After that, the sale of meat is envisaged.

Based on the results of the activity, it is also planned to sell animal skins for an average of 1,000 rubles. Slaughter of livestock and butchering of carcasses are planned to be carried out on their own in a personal backyard.

The price for 1 kg of meat for the first year of operation consists of the following costs:

Naming of expenditures	Amount in rubles 650 kg	Amount in rubles for 1 kg
Material costs for:
purchase of 3 calves (bulls)
purchase of feed
Fare
Energy consumption
Tax deductions (STS 6% of income)
Renovation of the premises
other expenses
Total:	RUB 54,775

5. Organizational structure

Entrepreneurial activity is registered as a Peasant (farm) holding. The farm carries out entrepreneurial activity without education legal entity.

A farm can be recognized as an agricultural producer in accordance with the law Russian Federation.

A peasant (farm) economy is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activity(production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

The form of ownership is private.

A farm can be established by one citizen.

Attraction employees not planned.

TO entrepreneurial activity farms, carried out without the formation of a legal entity, the rules of civil law are applied, which regulate the activities of legal entities that are commercial organizations unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

The total cost of the project will be 70,000 rubles, of which:

Credit: Rosselkhozbank - 60,000 rubles. or a subsidy provided by the Employment Center.
own funds - 10,000 rubles.

Information about jobs created

Indicator name	The value of the indicator for the reporting year (last reporting period for newly registered)	Plan
Indicator name		2014	2015 g.	2016 Nov.
Number of working jobs, people
Number of newly created jobs, people

6. Financial plan

When income is received by an individual entrepreneur (clause 2 of article 236 of the Tax Code of the Russian Federation), income from entrepreneurial or other professional activities is recognized as the object of taxation.

STS 6% is one of the simplest taxation systems. Its main advantages are simplicity, exemption from the payment of certain taxes and the absence of complex reporting, therefore it is optimal for small business entrepreneurs.

At the same time, an individual entrepreneur on "income" can reduce the tax base due to insurance premiums by 100%, if no one is registered in the state. It is also exempt from VAT and personal income tax, which makes this taxation system attractive to many entrepreneurs.

Tax deductions will amount to 6240 rubles per year.

Since 2014 individual entrepreneurs pay insurance premiums differentiated depending on the income received in the reporting year.

Since 2014, if the amount of income natural person for the billing period (calendar year) does not exceed 300,000 rubles, then the fixed amount of the insurance premium for compulsory pension insurance will be calculated as the product of 1 minimum wage established at the beginning of the year for which insurance premiums are paid and the rate of insurance contributions to the Pension Fund (26% ), enlarged 12 times. This will amount to 17,328.48 rubles. (5554 rub. X 26% X 12).

For individual entrepreneurs on the STS "Income", the tax on the STS of individual entrepreneurs without employees is reduced by the amount of insurance premiums. Therefore, for now, we will not take into account the payment of the fixed payment in the calculation.

Cash flow plan

1. Funds at the beginning of the year
2. The arrival of funds
Received bank loans
Subsidy
Own funds
Revenue (sales)
3. Expense of funds
Material costs (purchase of young animals)
Purchase of feed
Fare
Energy consumption
Renovation of the premises
other expenses
Tax deductions (STS 6% of income)
Funds at the end of the reporting period
Use of net profit To expand production

The planned volume of meat sales per year is 650 kg.

For organizing your own business in the field of animal husbandry, a well-calculated farm business plan is of great importance. Meat and dairy products are of particular interest. At the same time, you can organize a small family business, in which there will be only about a dozen cows, or plan the organization of a farm for 100 heads of cattle and more. In both cases, you need to start with clear, well-thought-out actions for each specific project.

The importance of planning your individual business

Before starting any business, you need to think carefully about everything. At the planning stage, it is important to determine the priority tasks on which the success of the private economy directly depends. Creating a business plan for a farm should begin with defining the general direction, format of a specific production.

Based on these indicators, it is necessary to study the market, pricing policy, possible competition, establish preliminary contacts with potential buyers manufactured products.

Among them, contacts with meat processing enterprises, dairies and leather dressing firms deserve special attention.

Having decided on the direction of activity, it is important to make calculations of the area of the optimal territory for running a specific farm, equipment and building materials.

Where to start your business in the countryside

Before organizing a livestock farm, it is important to assess your capabilities, the seriousness of your aspirations. You also need to think carefully necessary equipment, make a calculation detailed business plan for cattle breeding, which includes financial expenses, payback time, profit level. It will be useful and necessary to study the basics of production of meat, dairy products, technology of raising cattle. Only by relying on proven knowledge, you can properly organize an effective business.

From the very beginning, you should take the following steps:

choose the right place for building a cowshed;
explore the possibilities of renting finished premises;
purchase the necessary equipment;
ensure that the temperature inside the wintering room is not lower than 12 degrees Celsius;
take care of the availability of the nearest summer pastures for livestock;
form a productive herd;
it is better to start with a small farm with a maximum of 50 heads, and then expand the scale of the business;
a small dairy with a packaging line will become an important part of a dairy farm with a business plan focused on processing its own products.

Actions and funds to start your own livestock business

To start a business, it is possible to rent a ready-made cowshed and adjoining land. This will require a certain start-up capital... The state program of concessional lending can help a novice entrepreneur in organizing a farm for 50 heads of cattle.

After that, you should register entrepreneurship as a legal entity, open personal accounts to pay for communications. Before starting the work of cowsheds, you need to go through a check of firefighters, sanitary-epidemiological services, veterinarians.

The economic activity of any enterprise is associated with accounting reports therefore, a livestock complex with a business development plan requires the work of a qualified accountant. In addition, an efficiently operating farm, which seeks to expand its sales markets, provides constant veterinary control. This facilitates the sale of meat and dairy products.

Productive production is impossible without the right technology. You will need a tractor with interchangeable attachments, cars that will deliver the products of the cattle farm to the points of sale. In addition, it is impossible to do without a sufficient number of agricultural tools, cans, milking machines.

Company registration, livestock breeding technology

It is necessary to register an "LLC" or "IP" depending on the planned production volumes of meat and dairy products. For this individual entrepreneur you will need a photocopy of your passport, an identification code, a statement certified by a notary, a receipt for payment of state duty. In addition, you must provide the required OKVED codes (01.2 - animal husbandry).

After deciding to breed cattle, it is important to choose the most favorable form of taxation. At the moment, you can work according to a simplified scheme (STS - 6% of gross income).

A successful cattle business plan, which forms the basis of an individual farm, is better to focus simultaneously on dairy and meat products. It should be borne in mind that each of these areas has its own unique characteristics. Before opening a dairy farm, the best solution would be to establish interaction with the nearest dairies. This will help ensure a consistent supply of fresh produce. Over time, to expand the business, in addition to dairy and meat direction, it is possible to simultaneously develop the production of skins and wool.

The specifics of raising cattle for meat

Before registering a livestock business, you need to study the characteristics of the market in a certain region, the average prices for meat and milk. It is important to calculate necessary costs... After that, based on the information received, you can try to predict the income of a particular farm.

Raising cattle for meat has its own specifics. It should be borne in mind that the organization of carcass cutting and the production of semi-finished products require obtaining permits from the sanitary and epidemiological service, veterinary service, Rospotrebnadzor, and state fire supervision.

On the other hand, it is not necessary to provide such papers for opening a farm focused on the sale of bulls, cows, calves in live weight. While this is an easier way to start a business, it is less profitable. Thus, when starting your own business in animal husbandry, it is important to take into account all the nuances.

Planning the profitability of the dairy business

The breeding plan for dairy cows also needs to be tied to profitability. The income from this business is determined by factors such as the productivity of the whole herd, production costs, purchase prices for milk.

A dairy farm business plan can only be built with specific data in mind. For example, the profitability of a farm of this type for 50 animals can be calculated using the following scheme.

The average cow produces 5000 liters of milk per year. Thus, 250,000 liters can be expected from a whole herd under favorable conditions. Wholesale price is within 20 rubles per liter.

For increase economic efficiency it is possible to equip a processing plant, which will increase the added value of products by 40-50%. In this case, about 6,250,000 rubles will turn out in a year. Subtracting from this amount the required running costs, you can get the value of the net profit for the year and month, as well as calculate the payback time. For this, the investment amount is divided by the monthly profit.

For more information on the planning of two livestock areas, see articles and.

Rent, repair, wages of workers

The calculated costs of renting, disinfecting and repairing production, office, auxiliary premises constitute an obligatory expenditure part of the enterprise's budget. A large business requires a full staff of staff, but a small farm will require hiring certain people.

Calculations are relevant for 2019

MS Word Volume: 32 pages

Business plan

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Pay attention to the livestock business plan, which will provide you with documentary evidence of the profitability of the cattle farm business. Raising cattle requires skill and experience, because animals need spacious pens, in which all conditions for keeping will be provided. High-quality feed with special additives, creation of drinkers and comfortable pens will definitely increase the profitability of the cattle breeding business.

In the proposed finished document you will find sections where the cost of the undertaking for breeding cows, fattening cattle will be indicated, because this activity requires tangible funds and constant replenishment of feed stocks. Also, animals need careful care, and dairy cows require special treatment, therefore it is necessary to install milking machines, as well as equipment for keeping the cows clean.

A well-structured cattle breeding document also covers the stages of selling meat to buyers. You can not only breed livestock, but also maintain the slaughterhouse yourself. This will require additional investment, but the profit will be much higher than just the sale of livestock. You should also think about updating breeds in order to increase the number of livestock, and increase the profitability of the enterprise.

The unstable economic situation in our country has led to the fact that such a business as animal husbandry, alas, is not developing as actively as we would like. Meanwhile, the majority of consumers are interested in the production of local meat products as much as possible, since their taste is much higher than imported counterparts.

But why are entrepreneurs in no hurry to master such an attractive, at first glance, niche? The thing is that when starting his business with the development of beef farming, a businessman is faced with huge amount problems. And this is not the amount of initial costs, as it might seem to an unenlightened person. On the contrary, a low threshold for entering this business can just attract start-up entrepreneurs.

Difficulties lie elsewhere. First of all, in order to be engaged in such a business as cattle breeding, it is necessary to have large land areas - after all, cows need to graze somewhere! If there are not so many pasture lands in your region, then this business will be unprofitable. Good pastures will provide your cows with a natural forage base, which will significantly reduce the cost final product- fresh meat.

At competent organization In the livestock business, the cost of livestock feed can easily be minimized. From early spring until the snow falls, the cows will feed on grass, that is, practically free. While the lack of a natural forage base will increase the cost of feeding animals to such an extent that it will be almost impossible to wait for a profit.

But, in addition to pasture land, arable land is also needed in animal husbandry, which is used for growing root crops and cereals - the basis of winter feed for cattle (cattle). Each cow with offspring must have at least 2 hectares of land, equally arable and pasture. Based on this, the entrepreneur should calculate maximum amount heads in the herd, which he can provide with feed.

The amount of expected profit is very much dependent on the breed of livestock that will be raised on your farms. You cannot save on this: it is better to buy 50 heads of pedigree cows that have proven themselves well in terms of fertility and speed of weight gain, than to buy 100 heads of unremarkable cows for the same money, from which there will be only problems.

A competent livestock business project will allow you to take into account all the nuances of this type of business. One has only to get acquainted with the reviews about the livestock business, as it becomes clear: success is achieved by those entrepreneurs who relied on professional example livestock business plan with ready-made calculations. A competent business plan includes such important points, as features of the sale of meat and the conclusion of contracts with suppliers, which is critical for peasant farms. And only this document will help you make a competent analysis of the sales market for meat products in order to quickly recoup your investment.

Livestock is considered one of the most profitable destinations entrepreneurial activity. Meat is a product that has long been considered an indicator of abundance and wealth, therefore such a product is always in great demand. How to organize work so that animal husbandry as a business at home brings a good income, you will learn from this article.

Business specifics

Livestock farms produce not only meat, but also dairy products.

Main industries:

Pig breeding;
Sheep breeding;
Poultry breeding;
Rabbit breeding;
Breeding cattle.

This is a fairly popular area of activity, since meat, milk, wool and other products are always in great demand for domestic market... If you decide to engage in such a business, it is necessary to draw up a competent business plan for animal husbandry in order to exclude all the risks that exist in this field of activity.

Some aspiring entrepreneurs believe that this type of business requires a constant investment of funds. But if you correctly draw up a plan of your actions and adhere to all its points, you can achieve a rapid increase in livestock, due to which production volumes will significantly increase without additional investment. High-quality goods are always in demand by consumers, therefore, there are usually no problems with the sale of the main types of livestock products.

Recently, the number of farms has started to decrease. In this regard, you can easily take your place in the market and achieve great success in this area. Experts believe that at the moment, animal husbandry as a small business is one of the most promising and profitable areas of activity.

Types of animals

As mentioned above, livestock farms do not only breed pigs and cows. Sheep, rams and goats also provide a good income for farmers. Before deciding what kind of products your farm will produce, you need to set goals for yourself that you want to achieve.

If you want to conclude a contract for the supply of products with a dairy plant, you should breed cows or goats. This is a very profitable option, since a large enterprise will buy all products from you in bulk. Alternatively, you can sell livestock products yourself or sell them to intermediaries.

Experienced farmers believe that the most profitable livestock business is raising bulls for meat. Its profitability reaches 45–55%. This area of activity is especially important for the southern regions of our country, where the herd can be kept under open air all year round... Thanks to this, farmers manage to save a decent amount on equipping livestock houses and make good profits.

Another available option is this. Such a business, with a skillful approach, brings a decent stable income. Anyone who lives in the region can open a goat farm. countryside... This business does not require large investments, but at the same time it is highly profitable.

Business registration

If you are interested in animal husbandry as a business, before starting work, you must officially register your activity. To do this, it is enough to register as a private entrepreneur, as well as register with a pension and insurance fund.

In addition, you need to prepare project documentation and obtain the appropriate permits from the following authorities:

Fire inspection;
Labor Inspectorate.

After you complete all the documents, they should be submitted to the district administration, which will issue a decree on the opening of a livestock farm.

Market research and planning

Like any other business, a livestock farm requires careful planning. It is advisable to involve a specialist who is well versed in this area in the development of a business plan for the development of animal husbandry. He will conduct a thorough market research to determine the financial capabilities of consumers and the level of competition.

Moreover, best business animal husbandry ideas can be borrowed from other entrepreneurs who have been successful in this area of activity. Do not forget that any mistakes made during the planning stage of your business can lead you to bankruptcy.

Income and profit

Before, you should perform preliminary financial calculations:

Lease of a land plot - 500-700 thousand rubles;
Purchase of livestock - 4–5 million rubles (200 head);
Farm maintenance - 500 thousand rubles;
Purchase of feed - 50 thousand rubles (monthly);
Veterinarian salary - 25-30 thousand rubles;
Workers' wages - from 15 thousand rubles (monthly to 1 person);
If you constantly develop your enterprise, it will pay off in just 2-3 years.

For those who are interested, but do not have a large start-up capital, here are some approximate calculations for keeping a small herd of 20 bulls:

Purchase of young animals - 8 thousand rubles 1 head;
Hay and mixed feed - 10 thousand rubles (for 11 months).

The total expenses for 20 animals will amount to 360 thousand rubles. If you opened a business using credit funds, for 11 months you will have to pay interest of about 30 thousand rubles.

At proper care one goby gains up to 200 kg in 11 months. It can be sold in bulk to dealers for 200 rubles. per 1 kg of live weight. Accordingly, for 20 heads you will receive 720 thousand rubles. If all expenses are subtracted, the net profit will be 320 thousand rubles. This is the most profitable business in animal husbandry, which brings decent income.

The profitability of the farm can be increased by increasing the livestock. If you use modern facilities small mechanization, you can independently serve a herd of 40-60 heads, without the involvement of hired employees.

Existing livestock industries

It is necessary to develop a business plan for animal husbandry based on the existing branches of breeding farm animals:

cattle breeding (breeding of dairy or beef cattle);
poultry farming;
pig breeding:
sheep breeding;
horse breeding;
rabbit breeding;
fur farming (breeding of fur animals);
beekeeping;
fish farming.

The most profitable branch of animal husbandry is cattle breeding.

Entrepreneurs engaged in this type of activity produce milk and meat (and often both at the same time). No less profitable business poultry farming is considered. Sufficient simplicity of poultry breeding at home and consistently high demand for poultry meat and eggs enable poultry farmers to receive serious stable profits.

The third most popular, but recently rapidly developing business area is pig breeding. This type of business is capable of generating high income, but, in order to achieve it good luck, you need to be prepared for a significant investment of effort and money.

The most economically stable and profitable option is the creation of a large farm with a wide specialization.

However, it is worth remembering that it is almost impossible to organize such an agricultural enterprise from scratch. If you develop a competent good business plan and strictly follow all the points prescribed in it, then, starting with a small enterprise, over time you can create a large cross-industry livestock complex. At the very beginning of your entrepreneurial journey, your main tasks are to return the funds invested at the start and get the first profit.

Depending on the amount of invested capital and the branch of animal husbandry in which you have chosen, the payback period can be from six months to two years. In order to receive any significant profit from a small business, it must be developed to a certain scale. For example, if your area is cattle breeding, then a herd of 20-30 heads is unlikely to bring you much profit. It is necessary to constantly increase the number of animals, buy additional equipment and increase the staff, striving to increase your herd to one hundred heads at least in a year.

If you do not understand anything about animal husbandry, you should not immediately invest in it with large funds.

It is best to start small, for example, buy and try to raise, say, five bulls. In the process of work, you will understand whether this type of entrepreneurial activity is particularly suitable for you and whether it is worth doing it at all.

The first question of a novice livestock breeder always remains - "who is the most profitable to grow?"

Let's try to figure out which animals are the best to start with:

№	Helpful information
1	rabbits come first. If you have zero experience in the care and maintenance of farm animals, this is - the best way try your hand at the livestock business. The main advantage of this type of animals is their early maturity. In just a month, the weight of rabbits increases twelve times! In addition, everyone has heard about the extraordinary fertility of the eared ones. Even having four or five rabbits at the first stage, in just a year you can get about three hundred kilograms of dietary rabbit meat and about two hundred rabbit skins. These numbers speak volumes about the commercial attractiveness and usefulness of this business line.
2	nutria. With the right approach, this livestock business idea can generate a very decent income. One carcass of this animal weighing 5 kilograms costs up to $ 25. At correct organization technological process and with proper care, one nutria family is capable of producing $ 350 worth of meat products a month. If your goal is the shura of these animals, then they need to be raised for 9-10 months
3	breeding goats. The main products of these animals are milk, which has a number of beneficial and nutritious qualities, and valuable goat down. The good demand for these products and the unpretentiousness of these animals makes it possible to earn good money even for novice livestock breeders;
4	it is a little more difficult to breed turkeys. Despite the fact that one hundred of their breeding is fraught with certain difficulties regarding their maintenance, this species poultry brings excellent income to poultry farmers. With a competent approach and skillful organization of the process, all initial investments are returned in 8-10 months. It is during this time that the weight of an adult turkey reaches 20 - 25 kilograms. The demand for this high quality dietary poultry meat is constantly high in any state of the economy, and therefore there are usually no problems with the sale of the grown products.
5	domestic pig breeding. Pigs are also early-maturing farm animals. With the proper level of care and high quality feed resources, for six months the animal gains weight in the region of 100 kilograms. One sow is capable of breeding once or twice a year, therefore, in addition to selling the meat itself, you can make good money on the sale of suckling pigs
6	raising gobies. Beef is always in constant demand and almost never gets cheaper. therefore raising meat gobies is one of the most lucrative livestock business ideas. High-quality care and proper nutrition allow animals to weigh 200 - 235 kilograms in a year and a half.

Stern

For a beginner entrepreneur-livestock breeder, buying feed is the most significant item of financial costs.

Trying to save on the quality of feed products, you can cause irreparable harm to animals and generally be left with nothing. Therefore, experts strongly recommend not to save on this cost item. It is best to buy feed in bulk from manufacturers whose reputation and experience in the feed industry are quite large. In addition to grain and hay, it is necessary to purchase special feed additives that stimulate speed dial weight.

Since the main livestock products are always in demand on the market, there are usually no problems with their sale. Novice breeders and poultry farmers sell milk. meat, eggs and other products either in city markets, or at farmers' fairs, or through small shops.

Farms that have developed to large sizes. In most cases, long-term contracts are concluded either with processing companies or with retail chains... Serious farms also create own enterprises processing, which significantly increases the profitability of such agricultural enterprises.

How much profit can you get?

How profitable is animal husbandry in our country? To answer this question, let's calculate the profitability of animal husbandry using the example of a rabbit farm.

Rabbits give birth to offspring up to 10 times a year. One rabbit brings up to 6 young rabbits per okrol. If you have a hundred females on your farm, then they will give 6 thousand young heads. The average weight of a rabbit before slaughter is from 2 to 2.2 kilograms. If you raise and slaughter all the young, you can get 12 tons of meat. Rabbit meat costs about 180-190 rubles per kilogram. We get 2 million 280 thousand rubles in one year. After deducting the costs of feed, maintenance, salaries of employees and transport costs, 1 million 140 thousand rubles remain.

To reduce costs, you can independently grow feed for them on your plot of land and vaccinate the animals yourself, as well as provide care for rabbits without hiring a hired labor.